Charlty r•glstratlon nwnbèr 700333 Company wlslratlon number 04540155 {England and Wales) SILKSTONE PRE4CHOOL PLAYGROUP LIMITED ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
SILKSTONE PRE-SCHOOL PLAYGROUP LIMrrED LEGAL AND ADMINISTRATIVE INFORMATION N Broadhgad hT Broadhe*l (Arwitad 19 August 20241 Mr M Fiehjing Mrs M Oxley klr N W8ddutyon (Appcint•J 19 August 20241 Charity number 7(N)333 Company number 04540155 Prlnclpal address H•3h Streel Silkst(e Bamslèy S75 4LR Regigt•r•d offic• HD1 2EW Ind•p•nd•nt •xamin•r Slmpy Wixxl Linwteil Bank Chambe Market Street Hu¢klersfield HD1 2EW Bankorn Santander C L30 4GB
SILKSTONE PRE*CHOOL PLAYGROUP LIMITED CONTENTS Page Trustees. repcvt INI8p8nd8nl èx8minarfs rw Statemenl ol financial adivities Balancè shèèt Notes to the accounts 7-11 Income and expendIlu accounl 12
SILKSTONE PRE-SCHOOL PLAYGROUP LIMITED TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 JULY 2025 Thg try1¢¥ prvsgnt thelr annual ¥eKXNt and financial stalements for the year eThJed 31 Juty 2025. The accounts have been prepared in accordance Vth the a¢e4)unliNJ sèt wl in notè I to thè aecounls and comply wlh the consliut)n. the ComparNes Act 2CM]6 a1 the Staterrni of RecLJmmèndÈd Prtica, 'Aecouniing and RepcKUNJ by Charities" Issued in 2(M)5. Objectives and actfviti?s The FrOK)D1'S otyecbv¢s are.. To encourage leaming thro play in a caring. safè ènthusiast ènvironmènt. To create an environment which has the highesl stsndard ol care and ¢dutAti for our ¢hildron.
To work In partnership %Mth parents and carers to achieve our goals. The -School ha5 a policy to enoxwtye thikJron'$ through 8y. CrnatrtY and by ¢r¢atKNJ opportunrlies to express opinions and make friend5. Thi5 is inleThJed lo make th? Pre-scIKvJ on enjoyai4o experience for everyona. Children are eligible to attvnd a>¥arp at Ihe start oflhe temi folbxing their second birthday. Thè Prfrsthotsl has Admissions Positive behaviour CINld protection Safgty Equal opportunities Bullysng and harassment in the workF4ace Special needs . Heatth Hygi8n• Aims ènd oty'8ctsv&s Fir9 PfoGedvres trustees have paid due regwd to lda issued by the Charity CommiyJw in decid¥ Twh81 "¥it1•S th Prè-Sthcw)I shoukj undertake.
SILKSTONE PRE4CHOOL PLAYGROUP LIMITED TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) ICONTINUEO) FOR THE YEAR ENDED 31 JULY2025 hievemonts and perform4n¢e It has bgen another thalonying year fnCIalty. as we faced the disappoinlment of making a loss. This has again largely been Gompounded by Ihe in(xease in gov8mrrwI ftffvJ¥¥J ling less than the inffta$¢ In Ihe national minirnum wage. and the majority ol our children relng govemment lurKling. As a charitable Pre-schwl we 8im lo make our childcare affOrdae to all families the area, so fell unable lo raise pvate fees during this peTlOd. Th15 year we have a150 continue(I to rn8ke Tepwrs to Pre-s( to ensure thè heatth and safèty of all using th8 building. We are now efiW5agg mLxh less wil need to be spent on thè bulk11 kn Ihè yèas. This year has proved to be a very stable cn• from a maIWge wnl ol VMV. The comrnittee is now made up of a mix of parents and co-oIA8d membèrs with a 9ood rarKJe of knowledge and skil sets. who work well together alongsidé thg Pre-sthool managemÈnl team of Bgv arKI Lauo. We have a small team of settled staff and have nol needed lo re(¥uit this year. O¢cupancy has r¢main¢d a ChaIn. Ffv)wever, rethKed staffry towards ihe end of this fmandal period. and we have negdotl lo use agency 19S5. to rJffset $ts. We have continued to advertise in various ways. such as vka socoal media 8WKI our website. thwgh the Olr Pafty)ts conknue to come throwjh word of tTh)uth. Our children are happy aThJ setued in OUT small, seltiry make g(d progress, with individualty plnÈd care and education to meet their needs. Bev Laura wcrfk dosety ¥Ath a range of outside agencies and have ensured tt)at practic8 has remainéd up to dale. managemenl provide mcmihty iraining sessions for staff. and all grnd$s of $taff aro On¢ourag to urKlw1ake lurthsr trabrwng to enhance kncyAfle&3e and continually improve our provisiw. Parents appreciate the fact that as a smau setlrwj staff can gel to arKI Iheir families well and we can do real wtnerslip wothing. We have been able to offer gh levels of supm to families whose chren have •dOnal needs. We offer lerfflty parts evenrys as as written term re9 so parents are ak¥ays up to dalg Mth tholr ¢hiklren'$ 8thievements. We also Ix)sted mor• nfomal events for staff. our Christmas sing-a-long al graduation tèrèmoniès wèrè vèry wèll attÈndèd arKI rée•ivI much posit f••db&. Pre4chool cCtInueS to wort ch)sely with local Sch and recei feedback that OUT chilLtren transition into recepiion classes well pPared for the next step ui th&r educatIcal iouffy. Flnan¢Sal Tevlow Thè resutt for Iho yaar after al thè aclivibès was a k)ss of £8.Ir22 aThJ this has bean d8duct•d from reseNes. The ¢harity ensures it carries enough reserves al the bank ¢0 cover thg salary CQsts for Ihe lerni ahead ol il, 11 derives its fundry on a quarterty basis aThJ the TteeS are happy Ihe reserves plus fvnding wil allrm Ihe charity lo pay its liabilities. It is the poli¢y of the Pr¢-Sclwl that uThestrKteil funts vknich hav6 not been desIated for a spedfic use should be mainl8ine(181 a level equivalenl to ttween Ihree six rrk)nth's expendllure. ThÈ trusteès consider that rèsèrves at thi5 level will ensure Ihat, in Ihe event of a significanl in fundirwJ. thèy wll bè ablè lo cxJnb.nl thè Prè- School's current aclivities wlile corbsideration is gNen lo ways in additi81 fvnds rnay ba raised. Tlis level of reswves has been MaIntsed thrgIt the year. The tW51ees have 8sse55ed the rn8Jor risks to thh Ihe Pr&ScfrKYA is gxposed, and are satisfie(I that syslems are in place to mifigale exposure to the malc r5. Structurn, gov•rnance and manag•m•nt Tha Pre-school is a company linwted by guarantee. dependant Up parent volunleers to serve on the committee and act as both directors and trustees.
SILKSTONE pRECHOOL PLAYGROUP LIMITED TRUSTEES. REPORT (INCLUDING OIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 JUL Y 2025 The iruslees. who orè also the drectors for the wKpose of Company law. and who seNed during Ihe yèar up lo thè datè ol slgnaturo of Ihè finarKaal stsiements we: Mrs E Prr¢hard-Selby {Roswd 4 knmbw 20241 Mrs L Covbett (Re9d 4 ember 20241 Mrs L Hawkins (Rest 21 Auumtst 20241 Mrs N Broadhead MrT Broadhead Mrs R Camey Mr M Fiehling Mrs H Matthews Mrs M Oxley Mr N Waddingl {4y>Mited 19 Awst 20241 IAwTrnted 6 Auwsl 2024 and resigned 27 January 20251 IPw)mted 19AyJ5120241 The PTe-School holds its AGM each year at time Imslees can be voted onto the board of trustees. Th6 selection p1cV IS of a 5Noposal and a for eath trustee olected. A trustee could also be appointed at any time subsequent lo the AGM wlh Il aLw pwceduros. N{ oflhè trust8Ès has 8ny nefits81 ¢e$l in the rpany. The trustees. report wa5 approved by Ihe Bowd d Twstees. Mr T Broadhèad Trust 14 January 2026
SILKSTONE PRE4CHOOL PLAYGROUP LIMITED INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SILKSTONE PRE-SCHOOL PLAYGROUP LIMITED I rep¢xt to Ihe Iruslees on my exannan of the final 51alements of Slkslon8 pr%01 Pkygroup Limlted Itl Pr&School) for the yearended 31 Juty 2025. Re$ponsibllities and ba$ls of report As th& trusteès of thè Prè-sch)118nd 81so its lleCtorS for the purpos•s of company lawl, you we responsible lor Ihe Preparati of the finaneAal statèmènts in ae(x)rdancè with rèquir8mènts of lh• Companiès Act 2006. Having satIsfd myself that the finanual statements of Ihe PrSch) are not reqvred to be audited under Part 16 of ihè Companitss Act 2[16 ano are eligble for Thjependent examination. I report in respect of my examination ol th8 Prg-school's financial statements carrieil ojt uThYer section 145 of the charit Act 2011. In carrying out my examination I have folli)wed the Direcb"ons given by Ihe Charity Commission under section 14q5}Ibl ol the chtieS Act2011. Independgnt ?x•minorf• stat•m•nt I have cometed my examinai¥Jn. I confirm that Tr) matters have come to my attenlion in conneclion wth the examinakn.on gwin9 rne cause to belthe that in any mateiial respecl: acCotIng records wefo nol kept in respect of the PrfrSchfyJ as requwed by seckn 386 of thè Compan Act 2006. the financial stalements do not accord ilh Ilv)se re(xyds'. or Ihe fmancial statements do nol compty wlh thg gowuntiry rqqulrents ol sgdion 396 gf thg Companies A 2006 other Ihan any Tequiremenl that the 51alements give 8 trug and lair vigw. whith is rbot a matter considered as part d an indepeThJenl exalalK.. or the financial $lalemen15 have not beert prÈparÈd in wlh th8 mÈlhod$ and prfnapl8s ol the sthtement ol Recommended Pracbce for ac£ryJnting aTrJ Teporting by tharilies appcable lo chwlies pr8parin9 Iheir financial statemenis n accithe Vilh the Financ4al Repcffbng StaTrJard awAicable in the UK and Republi¢ of lffjland IFRS 1021. I have no concerns and have come acr05S Tr) other matters in InneCti()n w61h the examlnatfon to vrt)ieh attenti should be drawn in Ihis reporf i rdei lo enable a proper wKknlanding of the financlal statemènts to bè reachèd. C M Strntford Simp50n Wood Limited Bank Chambèrs Market St1 Huddersfidd HD1 2EW 14 January 2026
SILKSTONE PRE4CHOOL PLAYGROUP LIMITED STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 JUL Y 2025 UnMstrlct•d funds 2025 Unr•strlct•d nd$ 2024 Income from: charitab 8ctiwthes Inveslm$nts 159.966 126 145.303 129 Total Incom• 160,092 145.432 Expgndltur¢ on: CharitatAè actlwties 168.114 167.72B Total •xp•ndllur• 168.114 167.728 N•t gxp•ndlturo and mov•m•nt In fvnds 18,022) (22.296) Reconclliatlon of funds: FUNJ b¥1¢*$ at 1 Auwsl 2024 49,324 71,620 Fund balances at 31 July 202S 41.302 49.324 Th8 slat8mènt of fana81 8¢tMbès indudès 81 g8ins 8nd kxsès rtcwNséd in [. All in¢ome and expènditurè derive Irom continuing 8ctsvitsè$.
SILKSTONE PRE-SCHOOL PLAYGROUP LIMITED BALANCE SHEET AS AT31 JULY2025 2025 2024 Notss Flxed assets TangJk assèts 3.175 3.688 Curr•nt ass•ts Deblors Cash al bank 8n(l in h8r¥J 3.175 39.430 2,091 56.441 42.605 $8,532 Credltors: amounts falllng due wlthln on• y•ar {4.478) (12.896) N•t ¢urr•nt ass•ts 38.127 45.636 Total a$s•ts l•$$ curr•nt IlablWU•s 41.302 49,324 Th• lunds ot th• Pr8¢hO01 Unrestricted funds 11 41.302 49,324 41.302 49,324 The company is enlitled lo the exemplion the aJll rirement contained in secth( 477 ofthe Comp8nie3 Acl 2006, for Ihe year Ended 31 Juty 2025. The diTeclors acknovAedge IhoK respon5ilylitres for (thip1ftg with the requkements of the Companies Acl 2006 Ih respecl to accounting records aFKI the preparation ol financial statèmènts. The m8mbers havo not required thè coffpany to an audit ol its finanual statements for the year in question in
Cdne• wilh sèclitin 476.
These financAal ststements have been prepared in dance 7Mth Ihg aPplbIg lo lan1& subjg lo the small companies regime. The finala1 sla¢wnonts were awyoved by the trues on 14 Janu 2026 Mr T 8roadhead Truxtoe Company registralion numbèr 04540155 {En9land and Was)
SILKSTONE PRE4CHOOL PLAYGROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY2025 Accountlng pollcles Ch•rlty Inform•tion Silkslone Pre-school PLiygroup Limited 15 a Comp Imiied by guarantee. dependanl upon parent volunteers to serve on the corrffiittee aTrJ 1 as bcrth dIrectS and trustees. 1.1 Accounilng conv•rtlon The accounts have been prepad in acccwdance wth the Pr•Schoofs goverrwng docLNnènt. thè Companiès Act 2006 aThJ 'Accountiny and R8poth"NJ by Chan"tsès." Stat•m8nt of Rècorrthend8d Pra¢ti¢e 8pFAKablè to ariti¢s pr¢TfrI9 Iheir in ¢0[(1?19 Ihg Fnanry81 Reporting Stsnd8rd applicab18 in Ihe UK gnd Republic of IreL4rKI IFRS 102)" las amended f COunting Peri)5 commencing from 1 January 2016}. The Pre&hool is a Public Benefit Entity as defined ty FRS 102. The Pre-Schoc4 has taken advantage of Ihe woviwis tn the SORP for drItieS Spng FRS 102 Update Bulletin 1 not to preparè a Statement al Cash FkyAs. The finantial slalemenls are prepared n slerlng. is the currency of Ihe Pre-school. Monetary amounts in these f¢nancial staiemenis are romjed lo Ihe nearest E. Th¢ a¢¢wnts havg prgp¥re(l hislorir31 LyJsl n¥ntiOn. to indude certain financial inslruments at fair value. The prirKip81 accounb'ng pc4Kies aLk)pted are sel out below. 1.2 Golng conrn At the lime of approwrwj the finanaal slalements, the trustees have a reasLThbl8 expeciation that Iha Pr•- School has adequate sOurceS to continue in q)wational existence for ihe foreseèable lutur•. Thus tha trustees continue to a¢Jopt the con¢em basis of a9 preparin9 Iho firwKial statemonts. 1.3 Charitable funds Unrestricted fund5 #re avaikqbk tr use al Ihe di5tYelion of the Irustees lurtherance of their chariiable objectives. 1A In¢omlng r•¥(wrc•s Income is recognised when the Prfrschool is Wly enlilled lo il after performance conditions have been met. the alThIS can be measured lIablY. an(5 il 15 probab thal income wdl be received. Cash donations are recognised on receipt. Olher donat$ recojnised ce the Pre.School has b8en nolified of the donation, unless perf0mnCe conditions require deferral of the anKunt. InLy)m¢ tax recoverable in Telation (o donat red uThJer Gift AKI or deeds crf covenant is recognlsed at tho tirno of the donalion. Legacies are recognised recelpl or olheThvise rf Ihe Pr&%chcwJ has been notffied of an irnpending distribution. the amount is knovm. arKI recei)t is expected. Jr the amnI is not know7). the begacy 1$ treat1 as 8 CMtty)gent assèl. Turmver is measurgd at Ihè fr value of the ¢(ldern1n re or rwxNable arKI Tepresenls amounts rèeèwabk for SÈnnl providèd in Ihe rk)rmal oxjrse of bliness. 1.5 R•saurc•s èxpènd Ths6 are costs In¢r on th* Pr¢-S¢lKS ¢han"taW owatw)ns, indLMJin9 SUPlXJrt costs. Expenditure is untsd IGY on an arniab basis and has been classif under headmgs Ih81 aggregate all cost related to the category. Where ¢y)51s cannot be direclly attributed to Partlar headiros they have been allocated to activities on 8 basis consistent wth the use of rv3ources.
SILKSTONE PRE-SCHOOL PLAYGROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025 Aceountlng polieks IContlnued} 1.6 Tangible fixed assets Tangible fixed assets are inilialy measured at cost and subsaBnlly measured al cost or valuation, net of depreciatJn and any irrpairnRnt losses. Dewecialion is re(wnised so as lo write off the $1 tr Valuat of assets less thew resithjal vaS over Iheir useful lives on Ihe lolh)wiNJ bas8s'. Fixtures, fittings & equiNrwit Cornputer eqprnenI Motor vehi¢1o$ 15% on llIe va 25% ¢ost Thè gain or Ioss arising on Ihe th$[1 of an asset is dgtermirml 85 the difference betyn the sal8 pro¢eeds and the cwrywwJ value of Ihe asset. is recryniseil in the statement of financial actiwties. 1.7 Imp•knwnt of11x ass•ts At 8a¢h Porting end date. Pre•Schod reviews the caTring atrK)unts of its tangible assets to determ8 whelher there is any indicati that th)se assets have suffèrèd an imparmèni bss. 11 any such indical)n èxists. Ihe recoverable aff•Junt of Ihe ass6t is estrnat¢d in ortler to deterrymne the exlent ol the inyaimienl 105s lif any}. 1.8 Cash and cash •qulval•nts Cash and cash equivalents indude cash in hand. hekl at cal with banks. other short-term liquid investments th original malurities of th fflts lèss. arKI bank overdrafts. Bank overdrafts are shown thin borrowings in currenl liatik'ties. 1.9 Employ•• bènèfits The cosl of any uNs8d hoklay èntiV8mènt rewjnised in the pwic#J In wthlch the employ¢e's service5 are receiv¢d. TemiinatK)n benefits are fecoJni5ed immedMtety as an en$9 wn the Prè-SclKJol is demonstrably commiited to lemiinate the employment of all grTyW or to prov*Ye termination benefrts. 1.10 Retlr•m•nl b•n•flt8 Payments to defined rgliroment sthenw are as an expense as thèy fall Ineomè from invè¥trnents Unr•strlct•d Unmstrlet•d funds funds 2025 2024 Interest receivable 126 129
SILKSTONE PRE4CHOOL PLAYGROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025 Inwme fr(¥m ¢h¥ltable actlvltles Unrn$tri¢t•d Unr•$trkt•d funds funds 2Q2S 2024 Fundin9 Fees Fund raislng Lunch aTrJ after club 118.320 18.152 46 23.448 118,952 14.287 12.064 159,966 14S.303 Expendlture on charltabltt act6vlll•s Charltab Charltabl •xpondlturè •xp•nditwe 2025 2024 Dlrèet cèts Slaff costs Dewecial)n and impairment Training Recrealional Materi81$ Snacks and mi Rent and rates Light and heat Waler Rèpairs rènèwals Teleprne stationery aThJ poslage Insurance ountswy fees Bank charges Sundry expenses Other charitable expenditure 123, 127.200 927 801 2,494 2.493 1,678 6,836 648 9,23B 922 742 2,463 4.969 150 733 5,434 792 291 2.062 1.957 1.741 6.385 307 15,296 901 272 2.694 4,494 150 1.221 5.583 168.114 167,728 Analyjis by fund Unrestricted fun¢J$ 168.114 167.728 Tru8te•s Nono of the Iruslees any pers$ ¢yywled V•ilh them} received any remunerathcffl or befft$ from the Pre-school duiing the year.
SILKSTONE PRE-SCHOOL PLAYGROUP LIMrfED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025 Taxatlon The ¢h8rity is exew trom taxation cm its aclivltbes b8ca6e al iLs in(x)m& 15 applied for charitable purposes. EmpJoy••s Number of •mploy••s The average llK)nlNy number ol enwbyees yw was." 2Q25 Numbèr 2024 Numb¢r Full time time Eb)Woym•nt ¢ost$ 2025 2Q24 Wagès and salariès Oihgr pension w5ts 120.873 3.095 124.211 2,989 123.968 127,200 There were no emtAoyees whose annual remunwalion was £60.[ c* more. Tanglble fixed aets Fixtures. Computor I195 & •qkn•nt Ilotor Totsl Cost AI 1 August 2024 AolditK)ns 15.368 6.801 654 22,823 280 At 31 Juty 2025 1S.368 7.081 23.103 Depreclatlon and Imp•lrmènt Al 1 Augusl 2024 Depreciation charged in Ihe 12.503 430 6.028 350 605 19.136 792 At 31 Juty 2025 12.933 6.3T8 617 19.928 CIng amount At 31 July 2025 2.435 703 37 3.175 At 31 July 2024 2.865 774 49 3.688 10-
SILKSTONE PRE4CHOOL PLAYGROUP LIMITED NOTES TO THE FINANCIAL STATEMEKrs (CoriNuED) FOR THE YEAR ENDED 31 JUL Y2025 Debtors 2025 2024 Amounts falling due wlthin one year. Trade dèbtors Prepayments and accrued inccrfne 190 1.901 2.115 3.175 2,091 10 CT•dilors: amount5 falling du? withln (Ine yr 2025 2024 Tradè cx8dltors Other cr8ditors Accruals and deferred income 528 8,753 617 3.526 3.400 4,478 12.896 11 Unrestrlcte(I funds The unrestrkled funds of the charity comprise Ihe unexpended balan¢e$ of donations arKI antS which are not sublèct to spece conditions by donots and glS as to h¢yw they may be used. These incde ¢Jèsignal8d funds which havè bèèn sèt asTrd8 ¢)Ut of Test[IcIÈd lunds by the trustee3 for specific purposes. At 1 August 2024 Incomlng R•sourc•s r•sour¢•$ •xpènd•d At 31 July 2025 Gèn8ral lun(L% 49.324 160,092 1168.1141 41.302 Previous y?•r. AI 1 AugU$t 2023 Ineoming resources Resources expended At 31 July 2024 Gèneral funds 71.620 145.432 1167.728) 49.324 11
SILKSTONE pRECHOOL PLAYGROUP LTD INCOME AND EXPENorruRE ACCOUNT FOR THE YEAR ENDED 31 JUL Y 2025 2025 2024 INCOME Funding Fees Fund raing Lunchlout of s¢hc¥)I dub Gain on disposal of langible assel Bank inleresl Grant 118.320 18.152 46 23.448 118,952 14.287 12.064 126 129 Totsl Incomlng resources 160.092 145.432 RESOiIRCES EXPENDED Wages Pension contributions Training Recreat81 materiaLs (inc L)kS and toys) Snacks and milk R8nt and ral&s Light and heat Water Repairs and renewals Telephone Stationery and postsge Insurance Molor expenses Audit and accounlancy Professional fees Subscription5 Depreciation Bank ch¥ges Sundries Bad debls whlen off 123.968 3.095 124,211 2,989 800 2.494 2.493 1,678 6,836 648 9,238 922 742 2,463 2.062 1,957 1.741 6.385 307 15. 272 2,694 4,494 5.013 570 792 150 1221 4,969 4,081 1,353 927 150 733 Tolal resources expended 168.114 167.728 NET MOVEMENT OF FUNDS 18.022 122.296) BALANCE OF FUND AT 31 JULY 2024 £49.324 £71.620 BALANCE OF FUND AT 31 JULY 2025 £41.302 £49.324 12-